Tax Treaty Countries and Affidavits

For more information, consult IRS Publication 901-US Tax Treaties.

Please note, for some countries one or more of these conditions may apply:

  • The exemption can be claimed one time only.
  • The individual must reestablish treaty country residency before claiming benefits.
  • The combined benefits cannot exceed the time limitations.
  • There is a retroactive loss of benefits, if the two-year time limit in the U.S. is exceeded.

For questions, please contact Payroll Services at payroll@umn.edu or 4-UOHR (612-624-8647, or 800-756-2363 in Greater Minnesota).

These charts lists current tax treaty information. For old tax treaty information, contact Payroll Services.


Jump to a country:

A | B | C | D | E | F | G | H | I | J | K | L | M | N | P | R | S | T | U | V

 

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Armenia ARM See Commonwealth of Independent States
Australia AUS Independent Personal Services 183 days no limit 14
Austria   AUT Independent Personal Services   no limit 14
Azerbaijan AZE See Commonwealth of Independent States

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Bangladesh BGD Scholarship or fellowship grant no limit no limit 21(2)
BGD Independent Personal Services 183 days no limit 15
BGD Teaching and Research 2 years no limit 21(1)
BGD Studying and Training no limit $8,000 limit 21(2)
Barbados BRB Independent Personal Services 89 days $5,000 limit 14
Belarus BLR See Commonwealth of Independent States
Belgium BEL Independent Personal Services no limit no limit 7 (Business Profits Article)
BEL Teaching and Research 2 years from date of arrival no limit 19(2)
BEL Studying and Training no limit $9,000 limit 19-1(b)
Bulgaria BGR Independent Personal Services no limit no limit 7
BGR Teaching and Research 2 years from date of arrival no limit 19(2)
BGR Studying and Training no limit $9,000 limit 19-1(b)

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Canada CAN Independent Personal Services   no limit XIV
CAN Dependent Personal Services   $10,000 limit   XV
CAN All qualify, whether teaching, research, or student if total calendar year income will not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year
China, Peoples Republic of CHN Scholarship or Fellowship Grant     20(b)
CHN Independent Personal Services 183 days no limit 13
CHN Teaching and Research 3 years no limit 19
CHN Studying and Training   $5,000 limit (To switch categories must reestablish residency in home country for at least on year) 20(c)
CHN (Does not include Taiwan or Hong Kong)
Commonwealth of Independent States CIS   Scholarship or fellowship grant 5 years $999,999 limit VI(1)
CIS Independent Personal Services 183 days no limit VI(2)
CIS Teaching and Research 2 years no limit VI(1)
CIS Dependent Personal Services
183 days $10,000 limit VI(1)
CIS

The treaty for CIS (formerly USSR) applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan

The treaty with CIS does NOT include Latvia, Lithuania, Estonia, Kazakhstan, Russia, or Ukraine

Cyprus CYP Scholarship or fellowship grant 5 years no limit 21(1)
CYP Independent Personal Services 182 days no limit 17
CYP Studying and Training
Compensation during training
5 years + additional period necessary to complete postgraduate education $2000 limit 21(1)
Czech Republic CZE Scholarship or fellowship grant 5 years no limit 21(1)
CZE Independent Personal Services 183 days no limit 14
CZE Teaching and Research 2 years no limit 21(5)
CZE Studying and Training
(income from personal services)
5 years $5,000 limit 21(1)

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Denmark DEN Independent Personal Services   no limit 14

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Estonia EST Scholarship or fellowship grant 5 years no limit 20
EST Independent Personal Services 183 days no limit 14
EST Studying and Training
(income from personal services)
5 years $5,000 limit 20
Egypt EGY Scholarship or fellowship grant 5 years no limit 23(1)
EGY Independent Personal Services 89 days no limit 15
EGY Teaching and Research 2 years no limit 22
EGY Studying and Training
Compensation during training
5 years+ additional period necessary to complete postgraduate education $3,000 limit 23(1)

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Finland FIN Independent Personal Services   no limit 18
France FRA Scholarship or fellowship grant 5 years no limit 21(1)
FRA Independent Personal Services  no limit no limit 14
FRA Teaching and Research 2 years no limit 20
FRA Studying and Training
Compensation during studying or training
5 years $5,000 limit 21(1)
FRA Maximum total combined limit is five taxable years. Exemption can be claimed only once

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Germany DEU Scholarship or fellowship grant   no limit 20(3)
DEU Independent Personal Services   no limit 14
DEU Teaching and Research 2 years no limit 20(1)
DEU Studying and Training 4 years $9000 limit 20(4)
DEU If previously used study and training article, can only use teaching or research article if residency is re-established in home country for at least one year.
Georgia GEO See Commonwealth of Independent States
Greece GRC Independent Personal Services 183 days $10,000 limit X
GRC Teaching 3 years no limit XII **

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Hungary HUN Independent Personal Services 183 days no limit 13
HUN Teaching and Research 2 years (invited for no longer than 2 year) no limit 17
HUN Studying or training
(no student category)
May choose to be taxed as resident with some limitations   17

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Iceland ISL Scholarship or fellowship grant 5 years no limit 19(1)
ISL Independent Personal Services no limit no limit 7
ISL Studying and Training 5 years beginning with the taxable year that includes arrival date *** $9,000 limit 19(1)
India IND Independent Personal Services 89 days no limit 15
IND Teaching and Research 2 years (if here for more than 2 years the exemption is lost for entire period) no limit 22
Indonesia IDN Scholarship or fellowship grant 5 years no limit 19(1)
IDN Independent Personal Services 119 days no limit 15
IDN Teaching and Research 2 years (may use this exemption only once) no limit 20
IDN Studying and Training 5 years $2,000 limit 19(1)
Ireland IRL Independent Personal Services   no limit 14
Israel ISR Scholarship or fellowship grant 5 years   24(1)
ISR Independent Personal Services 182 days no limit 16
ISR Teaching and Research 2 years (doesn't apply if other treaty article, 24(1), was used during immediately preceding period) no limit 23
ISR Studying and Training 5 years $3,000 limit 24(1)
Italy ITA Independent Personal Services no limit no limit 14(1)
ITA Teaching and Research 2 years no limit 20

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Jamaica JAM Independent Personal Services 89 days $5,000 limit 14
JAM Teaching and Research 2 years no limit (May only use exemption once) 22
Japan   JPN Independent Personal Services 183 days no limit 17
JPN Teaching and Research 2 years from date of arrival no limit 20

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Korea, Republic of KOR Scholarship or fellowship grant 5 years no limit 21(1)
KOR Independent Personal Services 182 days $3,000 limit 18
KOR Teaching and Research 2 years from date of arrival no limit 20
KOR Studying and Training 5 years beginning with taxable year that includes arrival date $2,000 limit 21(1)
KOR If previously used student category and now using teaching or research category, without leaving the U.S., then total of combined treaty time limits of both categories cannot exceed 5 calendar years.
KOR If previously used student category but left and re-established residency in home country before re-entering as a teacher or researcher, then each category can be used independently of each other for a total combination of 5 calendar years plus 2 years from date of arrival.
Kazakhstan KAZ Scholarship or fellowship grant 5 years no limit 19(1)
KAZ Independent Personal Services 183 days no limit 14
Kyrgyzgstan KGZ See Commonwealth of Independent States

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Latvia LVA Scholarship or fellowship grant 5 years no limit 20
LVA Independent Personal Services 183 days no limit 14
LVA Studying and Training
(income from personal services)
5 years $5,000 limit 20
Lithuania LTU Scholarship or fellowship grant 5 years no limit 20
LTU Independent Personal Services 183 days no limit 14
LTU Studying and Training
(income from personal services)
5 years $5,000 limit 20
Luxembourg LUX Independent Personal Services no limit 15    
LUX Teaching and Research 2 years no limit 21(2)

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Malta MLT Independent Personal Services   no limit 7 (Business Profits Article)
MLT Studying and Training   $9,000 limit 20
Mexico MEX Independent Personal Services 182 days no limit 14
Morocco MAR Scholarship or fellowship grant 5 years no limit 18
MAR Independent Personal Services 182 days $5,000 limit 14
MAR Studying and Training 5 years $2,000 limit 18
Moldova MDA See Commonwealth of Independent States

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Netherlands NLD Scholarship or fellowship grant 3 years no limit 22
NLD Independent Personal Services no limit no limit 15
NLD Teaching and Research 2 years no limit  21
NLD Benefits cannot be claimed if Student/trainee benefits were enjoyed Exemption is lost if the individual overstays the period
NLD Studying and Training no limit $2,000 limit 22
New Zealand   NZL Independent Personal Services 183 days no limit 14
Norway NOR Scholarship or fellowship grant 5 years no limit 16(1)
NOR Independent Personal Services 182 days no limit 13
NOR Teaching and Research 2 years no limit 15
NOR Studying and Training 5 years beginning with the taxable year that includes date of arrival *** $2,000 limit 16(1)

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Pakistan PAK Teaching only 2 years no limit XII **
PAK Studying and Training   $5000 limit XIII(1)
PAK Must be here only as students or recipients of grants etc see publ 901
Philippines PHL Scholarship or fellowship grant 5 years no limit 22(1)
PHL Independent Personal Services 89 days $10,000 limit 15
PHL Teaching and Research 2 years (invited for no more than two years) no limit 21
PHL Studying and Training 5 years beginning with the taxable year that includes arrival date *** $3,000 limit 22(1)
Poland POL Scholarship or fellowship grant 5 years no limit 18(1)
POL Independent Personal Services 182 days no limit 15
POL Teaching and Research 2 years no limit 17
POL Studying and Training 5 years beginning with the taxable year that includes arrival date *** $2,000 limit 18(1)
Portugal PRT Scholarship or fellowship grant 5 years no limit 23(1)
PRT Independent Personal Services 182 days no limit 15
PRT Teaching and Research 2 years no limit  22
PRT Benefits cannot be claimed if Student/Trainee benefits were enjoyed Exemption can be claimed one time only
PRT Studying and Training 5 years $5,000 limit 23(1)

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Romania ROM Scholarship or fellowship grant 5 years no limit 20(1)
ROM Independent Personal Services 182 days no limit 14
ROM Teaching and Research 2 years no limit 19
ROM Studying and Training 5 years beginning with the taxable year that includes arrival date *** $2,000 limit 20(1)
Russia RUS Scholarship or fellowship grant 5 years no limit 18
RUS Independent Personal Services 183 days no limit 13

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Slovak Republic SVK Scholarship or fellowship grant 5 years no limit 21(1)
SVK Independent Personal Services 183 days no limit 14
SVK Teaching and Research 2 years no limit 21(5)
SVK Studying and Training 5 years $5,000 limit 21(1)
Slovenia SVN Scholarship or fellowship grant 5 years+ no limit 20(1)
SVN Independent Personal Services   no limit 14
SVN Teaching and Research 2 years no limit 20(3)
SVN Studying and Training
Compensation during training
5 years+ additional period necessary to complete postgraduate education $5,000 limit 20(1)
South Africa ZAF Independent Personal Services 183 days no limit 14
Spain ESP Scholarship or fellowship grant 5 years no limit 22(1)
ESP Independent Personal Services   no limit 15
ESP Studying and Training 5 years $5,000 limit less the current year IRS annual personal exemption amount 22(1)
Sweden SWE Independent Personal Services   no limit 14
Switzerland CHE Independent Personal Services   no limit 14

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Tajikistan TJK See Commonwealth of Independent States
Thailand THA Scholarship or fellowship grant 5 years no limit 22
THA Independent Personal Services 89 days $10,000 limit 15
THA Teaching and Research 2 years no limit 23 (Exemption is lost retroactively if the 2 year period is exceeded)
THA Studying and Training 5 years $3,000 limit 22
Trinidad & Tobago TTO Scholarship or fellowship grant 5 years no limit 19(1)
TTO Independent Personal Services 183 days no limit 17
TTO Teaching and Research 2 years no limit 18
TTO Studying and Training 5 years $5,000 limit 19(1)
Tunisia TUN Scholarship or fellowship grant 5 years no limit 20
TUN Independent Personal Services 183 days $7,500 limit 14
TUN Studying and Training 5 years $4,000 limit 20
Turkey TUR Independent Personal Services 183 days no limit 14
Turkmenistan TKM See Commonwealth of Independent States

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Ukraine UKR Scholarship or fellowship grant 5 years no limit 20
UKR (5 year limit applies to training and research only if scholarship is for studying then no time limit)
UKR Independent Personal Services   no limit 14
United Kingdom GBR Independent Personal Services 183 days no limit 14
GBR Teaching and Research 2 years no limit 20
GBR If the 2 year period is exceeded, the exemption is lost for the entire visit (including 2 year period), interest and penalties will be assessed for the original date of the return to the date the tax is paid
Uzbekistan UZB See Commonwealth of Independent States

Back to top

Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Venezuela VEN Scholarship or fellowship grant 5 years no limit 21(1)
VEN Independent Personal Services   no limit 14
VEN Teaching and Research 2 years no limit 21(3)
VEN Studying and Training 5 years $5,000 limit 21(1)

Back to top